Biography

Professor Basu's research focuses on the effects of accounting conservatism and other accounting principles on the properties of reported earnings. He has investigated the properties of analysts' forecast errors, both in the U.S. and abroad; as well as the effects of conservatism on reported earnings in a variety of contexts.

He has published articles in the Journal of Accounting and Economics, Journal of Business Finance and Accounting and Journal of Financial Statement Analysis. He is an Associate Editor of the Journal of Accounting and Economics and serves on the Editorial Board of the Journal of Accounting Research. He has reviewed papers for several journals in accounting and finance. He was a co-author of the weekly The Wall Street Journal Accounting Educators' Review (2000-2001). He has been named Honorary Co-chair of the 2001 Journal of Accounting Auditing and Finance Conference.

Publications

• Discussion of international differences in the timeliness, conservatism and classification of earnings, Journal of Accounting Research, Vol. 37 Supplement, 89-99, 1999
• International variation in accounting measurement rules and analysts' earnings forecast errors, with Ching-Lih Jan and LeeSeok Hwang, , Journal of Business, Finance and Accounting, Vol. 25 Nos. 9/10, 1207-1247, November 1998
• The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, Vol. 24 No. 1, 3-37, December 1997
• Loss firms and analysts' earnings forecast errors, with Ching-Lih Jan and LeeSeok Hwang, Journal of Financial Statement Analysis, Vol. 1, Iss. 2, 18-30, Winter, 1996

Areas of Specialization

• Accounting Principles and Earnings Properties
• International Accounting
• Analysts' forecasts

Professional Memberships and Activities

• American Accounting Association
• American Economic Association
• American Finance Association
• International Institute of Forecasters
• Society for Financial Studies

Academic Background
Ph.D., Accounting, University of Rochester, 1995
M.S., Applied Economics, University of Rochester, 1991